Dontigny Estate v. MNR, (1974) 5 N.R. 309 (FCA)

JudgeJackett, C.J., Choquette, D.J. and St.-Germain, D.J.
CourtFederal Court of Appeal (Canada)
Case DateMay 23, 1974
JurisdictionCanada (Federal)
Citations(1974), 5 N.R. 309 (FCA)

Dontigny Estate v. MNR (1974), 5 N.R. 309 (FCA)

MLB headnote and full text

Dontigny Estate v. Minister of National Revenue

Indexed As: Dontigny Estate v. Minister of National Revenue

Federal Court of Appeal

Jackett, C.J., Choquette, D.J. and St.-Germain, D.J.

July 18, 1974.

Summary:

This case arose out of a tax assessment of $3,036. against an estate pursuant to the provisions of the Estate Tax Act. The Minister assessed the estate on the basis that a transfer of real property by the testator to his wife was not deductible in calculating taxable value under s. 7(1) of the Estate Tax Act because the property did not vest indefeasibly. The testator gave to his wife by will his real property subject to the title to the property passing to the testator's children if the wife remarried. The Tax Review Board affirmed the Minister's assessment.

On appeal to the Trial Division of the Federal Court of Canada the appeal was dismissed and the assessment was affirmed.

On appeal to the Federal Court of Appeal the appeal was dismissed and the judgment of the Trial Division was affirmed.

Estate and Inheritance Taxes - Topic 5184

Calculation of taxable value - Deductions - Transfers to spouse - Whether the property transferred was "vested indefeasibly" in spouse - A testator gave to his wife by will his real property subject to the title of the real property passing to the testator's children if the wife remarried - The Federal Court of Appeal held that the will did not vest the property in the widow indefeasibly as required by s. 7(1) of the Estate Tax Act.

Words and Phrases

Vested indefeasibly - The Federal Court of Appeal discussed the meaning of the words "vested indefeasibly" as found in s. 7(1) of the Estate Tax Act, R.S.C. 1970, c. E-9.

Statutes Noticed:

Estate Tax Act, R.S.C. 1970, c. E-9, sect. 7(1) [para. 4].

Quebec Civil Code, Article 892 [paras. 11, 26]; Article 893 [paras. 13, 28].

Counsel:

Luc Forget, for the appellant;

Alban Garon, Q.C., and W. Lefebvre, for the respondent.

This appeal was heard by the Federal Court of Appeal at Ottawa, Ontario on May 23, 1974. Judgment was delivered by the Federal Court of Appeal on July 18, 1974 and the following opinions were filed:

JACKETT, C.J. - see paragraphs 1 to 8.

CHOQUETTE, D.J. - see paragraphs 9 to 23 [English translation].

CHOQUETTE, D.J. - see paragraphs 24 to 38 [original French language opinion].

ST.-GERMAIN, D.J. concurred with JACKETT, C.J.

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1 practice notes
  • Boger Estate v. MNR, (1991) 46 F.T.R. 241 (TD)
    • Canada
    • Canada (Federal) Federal Court
    • November 30, 1990
    ...(1983), 49 N.R. 1; 83 D.T.C. 5365 (F.C.A.), consd. [para. 13 et seq.]. Dontigny Estate v. Minister of National Revenue, [1974] C.T.C. 532; 5 N.R. 309 (F.C.A.), refd to. [para. 26]. Mr. Lucky v. Minister of National Revenue, [1972] C.T.C. 2412 (T.R.B.), refd to. [para. 27]. Greenwood Estate ......
1 cases
  • Boger Estate v. MNR, (1991) 46 F.T.R. 241 (TD)
    • Canada
    • Canada (Federal) Federal Court
    • November 30, 1990
    ...(1983), 49 N.R. 1; 83 D.T.C. 5365 (F.C.A.), consd. [para. 13 et seq.]. Dontigny Estate v. Minister of National Revenue, [1974] C.T.C. 532; 5 N.R. 309 (F.C.A.), refd to. [para. 26]. Mr. Lucky v. Minister of National Revenue, [1972] C.T.C. 2412 (T.R.B.), refd to. [para. 27]. Greenwood Estate ......